Tax Filing Relief for America Act

S. 3535 · 116th Congress · Mar 19, 2020 · Lineage

A BILL

To extend the due date for the return and payment of Federal income taxes to July 15, 2020, for taxable year 2019.

Section 1 Short title

This Act may be cited as the “Tax Filing Relief for America Act”.

Sec. 2 Deadlines for taxable year 2019

(a)

In general— In the case of returns for taxable year 2019, including for purposes of section 6151(a) of the Internal Revenue Code of 1986, section 6072(a) of such Code shall be applied—

(1)

by substituting “July” for “April”; and

(2)

by substituting “the seventh month” for “the fourth month”.

(b)

Effective date— Subsection (a) shall apply to all returns required to be filed for taxable year 2019.

Lineage

Mar 19, 2020viewing Introduced in Senate Mr. Thune (for himself, Mr. Daines, Mr. King, Mr. Burr, Mr. Van Hollen, Ms. Collins, Ms. Hassan, Ms. Stabenow, Ms. Sinema, Mr. Rounds, Mr. Sasse, Mrs. Capito, Mrs. Murray, Mrs. Shaheen, Mr. Peters, Ms. Cortez Masto, Mr. Perdue, Mr. Roberts, Mr. Moran, Mr. Barrasso, Mr. Boozman, Mr. Brown, Mr. Whitehouse, Mr. Cruz, Ms. Rosen, Mr. Cramer, Mrs. Feinstein, Mr. Hoeven, and Mr. Merkley) introduced the following bill; which was read twice and referred to the Committee on Finance

Tax Filing Relief for America Act

Section 1 Short title

Sec. 2 Deadlines for taxable year 2019

Cite this provision

Incoming references